IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SABU RAIJUA

Wikrami, Ida Ayu Ganetri Priyadarshini (2024) IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SABU RAIJUA. Masters thesis, Universitas Tarumanagara.

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Abstract

Keterlibatan auditor internal memiliki pengaruh dalam memastikan terpenuhinya karakteristik kualitatif laporan keuangan pemerintah daerah. Menggunakan desain deskriptif dengan pendekatan kualitatif, penelitian ini mengeksplorasi secara mendalam fungsi assurance dan consulting yang dilakukan oleh auditor Inspektorat Kabupaten Sabu Raijua, termasuk kendala yang dihadapi dan dampaknya dalam proses penyusunan laporan keuangan. Hasil penelitian menunjukkan bahwa laporan keuangan Pemerintah Kabupaten Sabu Raijua, khususnya untuk Tahun Anggaran 2023, telah memenuhi karakteristik kualitatif sebagaimana diatur dalam Standar Akuntansi Pemerintahan, yang tercermin dari raihan opini WTP. Kontribusi auditor internal dalam menjalankan fungsi assurance melalui review laporan keuangan serta pendampingan dan consulting berperan signifikan dalam meningkatkan keandalan, relevansi, dan keterbandingan laporan keuangan. Meski demikian, beberapa kendala, seperti kurangnya keterbukaan SKPD dan kompleksitas jenis transaksi, masih menjadi tantangan yang perlu diatasi. Pergeseran paradigma auditor Inspektorat menjadi fungsi assurance dan consulting terbukti efektif dalam mendorong transformasi kualitas laporan keuangan di Kabupaten Sabu Raijua. Kata Kunci: Auditor Internal, Karakteristik Kualitatif, Laporan Keuangan, Assurance dan Consulting The involvement of internal auditors influences the fulfillment of the qualitative characteristics of local government financial statements. Using a descriptive design with a qualitative approach, this study explores in depth the assurance and consulting functions performed by auditors from the Inspectorate of Sabu Raijua Regency, including the challenges faced and their impact on the financial reporting process. The findings reveal that the financial statements of the Sabu Raijua Regency Government, particularly for the 2023 Fiscal Year, have met the qualitative characteristics as stipulated in the Government Accounting Standards, as reflected by the achievement of an Unqualified Opinion (WTP). The contribution of internal auditors in performing assurance functions, including financial statement reviews and consulting assistance, has played a significant role in enhancing the reliability, relevance, and comparability of financial statements. However, challenges such as a lack of openness from Regional Work Units (SKPD) and the complexity of transaction types remain issues that need to be addressed. The paradigm shift of Inspectorate auditors from their traditional role as watchdogs to assurance and consulting functions has proven effective in driving improvements in the quality of financial reporting in Sabu Raijua Regency. Keywords: Internal Auditor, Qualitative Characteristics, Financial Statements, Assurance and Consulting

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	07 May 2025 07:37
Last Modified:	07 May 2025 07:37
URI:	http://repository.untar.ac.id/id/eprint/46669

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